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Tax Expenditure Review Commission Meeting Agenda January 2026

TERC Meeting Agenda - Friday, January 23, 2026, at 2:00 p.m.
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In accordance with Sections 18-25 of Chapter 30A of the Massachusetts General Laws and the Governor’s Order suspending certain provisions of the Open Meeting Law, M.G.L Ch. 30A §20, notice is hereby given of a meeting of the Tax Expenditure Review Commission. The meeting will take place as noted below.

Tax Expenditure Review Commission Meeting Friday, January 23, 2026 2:00 PM

Zoom Meeting
+1-309-205-3325
Meeting ID: 872 5757 6686
Passcode: 149502
(Public will be listen-only)

Meeting Agenda

  1. Welcome
  2. Approve November 2025 Meeting Minutes
  3. Presentation of January tax expenditure evaluation ratings, discuss and vote on ratings
    • 1.018   Exemption of Meals and Lodging Provided at Work
    • 2.602   Investment Tax Credit
    • 2.604   Research Credit
    • 1.042 & 1.501 "Favorable Tax Treatment of Qualified Small Business Stock (QSBS) Gain"
    • 3.106   Exemption for Newspapers and Magazines
    • 1.603 & 2.605 EDIP/Economic Development Incentive Program Credit
    • 3.309   Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing
  4. Discuss next steps
Date published: November 3, 2025

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